The Assimilation of Marketing's Service Quality Principles and the IT Auditing Process A Move Toward Quantifiable SAS 70 Auditing Service Quality, Part 1

摘要

The broad quality principle is that each organization should create thorough, controlled procedures for each of its auditing processes. These procedures should deliver quality via processes that are defined, controlled, communicated and used. Understanding and defining processes is essential for establishing benchmarks and to deal with corrective actions when deviations occur. Such processes contribute to the concept of continuous improvement—with the central theme being incremental change to existing processes, implementation of new ways to improve and measure service, and discontinuation of activities that do not add value. Part 1 of this article examines techniques on how to assess service quality when performing a SAS 70 auditing service. Part 2 describing the development of a multiple-item scale for measuring service quality and how service quality properties can be assimilated into SAS 70 auditing services will appear in volume 4, 2011.